STAUNTON – Augusta County Clerk of Circuit Court R. Steven Landes reported that the Clerk’s Office has received notification from the Auditor of Public Accounts (APA) that the office achieved a clean audit report from the recently completed state audit of the office’s accounting and finance records. This is the second clean audit report the Clerk’s Office has received during Landes’ tenure as Clerk of Circuit Court.

     “The Augusta County Circuit Court Clerk’s Office is proud to have received notice of our second consecutive clean audit report from the Auditor of Public Accounts,” Landes said. “These reports provide tangible evidence of the hard work by our Accounting Division, and the entire Clerk’s Staff to properly account for the funds we receive, and the disbursements we make each day. I want to especially thank Chief Deputy Clerk - Accountant Gina Coffey, and Deputy Clerk - Bookkeeper Sheila Price.”

     The APA audit’s objective is to test the accuracy of financial transactions recorded on the Clerk’s Office financial management system, evaluate the office’s internal controls, and test its compliance with state laws, regulations, and policies. The Clerk’s Office is responsible for maintaining internal controls and complying with applicable laws and regulations.

     The Augusta County Circuit Court Clerk’s Office is in downtown Staunton at the Augusta County Courthouse. The Clerk serves as the recorder of deeds and probate judge, issues marriage licenses and is the official court administrator for all civil and criminal cases. The Clerk creates and maintains all court files and records, prepares court orders and jury lists, contacts jurors and issues summons and court processes. More information about the services of the Augusta County Circuit Court Clerk’s Office can be found online at https://www.co.augusta.va.us/government/circuit-court-clerk.

NOTE: Letter from Staci A. Henshaw, Auditor of Public Accounts dated April 8, 2022, regarding July 1, 2020, to December 31, 2021, Audit below. Also, letter from Martha S. Mavredes, Auditor of Public Accounts dated July 30, 2020, regarding April 1, 2019, to June 30, 2020, Audit below.  

The Honorable R. Steven Landes Clerk of the Circuit Court
County of Augusta

Gerald Garber, Board Chairman County of Augusta

April 8, 2022

Audit Period: July 1, 2020, through December 31, 2021 Court System: County of Augusta

     We have audited the cash receipts and disbursements of the Clerk of the Circuit Court for this locality for the period noted above. Our primary objectives were to test the accuracy of financial transactions recorded on the Court's financial management system; evaluate the Court's internal controls; and test its compliance with significant state laws, regulations, and policies.

Management's Responsibility

     Court management has responsibility for establishing and maintaining internal controls and complying with applicable laws and regulations. Internal control is a process designed to provide reasonable, but not absolute, assurance regarding the reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Deficiencies in internal controls could lead to noncompliance with laws and regulations, the loss of assets or revenues, or otherwise compromise the Clerk's fiscal accountability.

     We noted no matters involving internal control and its operation necessary to bring to management's attention.

     We acknowledge the cooperation extended to us by the Clerk and his staff during this engagement.

Staci Henshaw

AUDITOR OF PUBLIC ACCOUNTS

The Honorable R. Steven Landes

Clerk of the Circuit Court County of Augusta 

Gerald Garber, Board Chairman 

County of Augusta 

Audit Period: April 1, 2019 - June 30, 2020

Court System: County of Augusta 

     We have audited the cash receipts and disbursements of the Clerk of the Circuit Court for this locality for the period noted above. Our primary objectives were to test the accuracy of financial transactions recorded on the Court's financial management system; evaluate the Court's internal controls; and test its compliance with significant state laws, regulations, and policies. 

Management's Responsibility 

     Court management has responsibility for establishing and maintaining internal controls and complying with applicable laws and regulations. Internal control is a process designed to provide reasonable, but not absolute, assurance regarding the reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Deficiencies in internal controls could possibly lead to the loss of revenues or assets, or otherwise compromise fiscal accountability. 

     We noted no matters involving internal control and its operation necessary to bring to management's attention.

     We acknowledge the cooperation extended to us by the Clerk and his staff during this engagement. 

Martha Mavredes

AUDITOR OF PUBLIC ACCOUNTS